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1 Form Switzerland/Direct Investor Company/Credit FD6 For use by the Swiss tax office R-GB 15 (864) SR-D Claim No Date received United Kingdom/Switzerland Double Taxation Convention (SI 1978 Number 1408 and Protocols) Claim to payment of United Kingdom tax credit This form is for use by a Swiss company receiving DIVIDENDS from a UK company, where the Swiss company either alone or together with one or more associated companies controls, directly or indirectly, at least 10 per cent of the voting stock of the UK company paying the dividends. Please complete the English and both copies of the French version of this form. The French form is a direct translation from the English text. Use the Guidance Notes for form Switzerland/Direct Investor Company/Credit to help you. Give ALL the information asked for in the form and Guidance Notes and attach supporting documents as requested. Attach the tax credit certificates (originals not photocopies). If you need more room, attach a separate sheet. Remember to sign the declaration in Part E, giving details of the capacity in which you sign. See Guidance Note 5 about where to send the completed form. Note: In making this claim, you are consenting to the Administration fédérale des contributions certifying to the UK Inland Revenue that the company is resident in Switzerland for the purposes of Swiss tax. See Guidance Note 3. If you need help with this form, please write to Inland Revenue Centre for Non-Residents, Fitz Roy House, PO Box 46, Nottingham, England NG2 1BD. Or phone us during UK office hours, Monday to Friday. Our number is if calling from outside the UK, or if calling from the UK. Part A Details of the Swiss company and tax adviser (if any) Full name of the Swiss company Full registered address (do not use care of address) Telephone number Fax number Reference (if any) Details of tax adviser (if any) or other authorised person whom the Centre for Non-Residents may contact about the information given on this form. See Guidance Note 7. Name and address of adviser etc. Telephone number Fax number Reference (if any) or contact name Certification of the Cantonal Taxation Authority We certify that the claimant is a company or concern constituted under Swiss law. Stamp and signature Date Canton: Tax office: Tax year: Tax reference: For the use of Federal Tax Administration of Switzerland Signature Date

2 Part 2 Questions about the Swiss company Please answer the following questions about the Swiss company. where appropriate 1 Is it a company created or organised in or under the laws of the Switzerland? Yes No 2 Where is the company s business managed and controlled? 3 Is the company engaged in any trade or business, or does it perform independent personal services, from a permanent establishment or fixed base situated in the United Kingdom? If YES, give full details, including the name and reference number of the UK tax office dealing with the permanent establishment or fixed base. Attach a separate sheet if you need more room. Yes No 4 Does the company either alone or together with one or more associated companies control directly or indirectly at least 10% of the voting power in the company(ies) paying the dividend(s)? Note: For this purpose two companies are deemed to be associated if one controls directly or indirectly more than 50% of the voting power in the other company or a third company controls more than 50% of the voting power in both of them. Yes No 5 Does the company own 10% or more of the class of shares in the UK company paying the dividends? If Yes, please give the date of acquisition of the shares. Yes No

3 Part C Details of dividend(s) on which payment of tax credit is claimed Please enter full details of the dividend(s) below. If you are attaching a schedule of the dividends, show the total amounts in the Totals boxes (a) and (b) below. Remember to attach the original tax credit certificates. See Guidance Note 4. Due date of dividend Amount and description of shares. Enter Amount of dividend paid Amount of tax credit, as shown on the tax credit certificate(s) the number and nominal amount of the shares the full name and address of the UK company paying the dividend TOTALS (a) (b) For official use by the United Kingdom Inland Revenue Please see overleaf for Parts D and E. Amount paid: Examined _ : Authorised CNR Date stamp

4 Part D Calculating the tax credit payable to the Swiss company (the amount payable ) Please use this part of the form to calculate the amount payable. There is an example in Guidance Note 6. However, if you wish the Centre for Non-Residents to calculate the amount payable you may go direct to Part E. Enter in box 1 the amount of UK dividend paid (total from column (a) in Part C) 1 Enter in box 2 the UK tax credit (total from column (b) in Part C) 2 Calculate one-half of the tax credit (at box 2) and enter the result in box 3 3 Add the amount in box 1 to the amount in box 3 and enter the result in box 4 4 Enter in box 5 the one-half tax credit (from box 3) 5 Calculate 5% of the amount in box 4 and enter the result in box 6 6 Subtract the amount in box 6 from the amount in box 5 and enter the result in box 7. Please also enter this amount in the declaration in Part E. 7 Part E Declaration The company is beneficially entitled to the dividends included in this claim. The information I have given in this claim is correct and complete to the best of my knowledge and belief. On behalf of the company I claim payment of as appropriate the amount shown in box 7 of Part D above (please enter this amount again below) Please send the payment as appropriate direct to the Swiss company to the company s bank/agent. Enter name and full postal address below. or the amount to be calculated by the Centre for Non-Residents as due to the company. Signature Date Print name here Please say in what capacity you are signing. Account/reference number Crown copyright 2003

13 Guidance Notes for form Switzerland/Direct Investor Company/Credit Use these Notes to help you complete form Switzerland/Direct Investor Company/Credit. If you need further information, please contact Inland Revenue Centre for Non-Residents. Our address, telephone and fax numbers are in Note 8. The Notes in French are a direct translation from the English text. 1. Payment of UK tax credit to Swiss resident direct investor companies A direct investor company is one that either alone or together with one or more associated companies controls, directly or indirectly, at least 10 per cent of the voting stock of the UK company paying the dividend. The United Kingdom/Switzerland Double Taxation Convention provides an entitlement to a tax credit to Swiss resident direct investor companies equal to half the tax credit to which a UK resident individual would be entitled and for payment of the excess of that tax credit over its UK tax liability. The UK tax liability is 5% of the aggregate of the dividend and the direct investor s tax credit. 2. Purpose of form Switzerland/Direct Investor Company/Credit Form Switzerland/Direct Investor Company/Credit enables a direct investor company to claim payment of the tax credit relief due under the UK/Switzerland Double Taxation Convention as described in Note 1 above. 3. Who can complete the form A responsible officer of the Swiss company. An agent (e.g. tax adviser), custodian or other duly authorised person acting with the authority of the company may also complete and sign the declaration on the company s behalf. 4. Tax credit certificates You must attach the original tax credit certificate(s) to the claim form. The UK company paying the dividend(s) will supply the certificate(s). The Centre for Non-Residents cannot accept photocopy or other copy certificates as evidence for payment purposes. We can return the original certificate(s) if you request us to do so. 5. Evidence of residence in Switzerland and where to send the completed form NOTE It is a condition of payment of UK tax credit under the terms of the United Kingdom/ Switzerland Double Taxation Convention that the beneficial owner of the dividends is resident in Switzerland. Send all three copies of the completed form Switzerland/Direct Investor Company/Credit to the Administration fédérale des contributions, 3003 Berne. That office will arrange for completion of the certificate on the form and for one copy to be sent to the UK Inland Revenue Centre for Non-Residents.

14 6. How to 6. How to calculate the amount payable to the Swiss company If you wish to calculate the amount payable to the company, follow the guidance in Part D of the form, entering the appropriate amounts in the boxes provided. The amounts of dividend paid and tax credit can be found on the tax credit certificate issued by the UK company paying the dividend. There is an example calculation below for a dividend of 1,000,000 paid on or after 6 April Enter in box 1 the amount of UK dividend paid (total from column (a) in Part C) 1 1,000, Enter in box 2 the UK tax credit (total from column (b) in Part C) 2 111, Calculate one-half of the tax credit (at box 2) and enter the result in box , Add the amount in box 1 to the amount in box 3 and enter the result in box 4 4 1,055, Enter in box 5 the one-half tax credit (from box 3) 5 55, Calculate 5% of the amount in box 4 and enter the result in box , Subtract the amount in box 6 from the amount in box 5 and enter the result in box 7. This is the amount payable. 7 2, If you prefer, the Centre for Non-Residents will calculate this amount. 7. Confidentiality All the information that you provide to the Centre for Non-Residents is confidential. The Centre for Non-Residents can therefore only discuss the tax affairs of the company etc. with an officer of the company and/or any agent (e.g. tax adviser) who is nominated by the company. If you wish us to take up any enquiries about your claim with your tax adviser therefore you should provide the relevant details in the box provided in the form Switzerland/Direct Investor Company/Credit. 8. Further information If you need further information, please write to Inland Revenue, Centre for Non-Residents, Fitz Roy House, PO Box 46, Nottingham, England NG2 1BD or phone the Centre for Non-Residents during UK office hours, Monday to Friday. Our phone number is if calling from outside the UK, or if calling from the UK Our fax number is from outside the UK, or from the UK. When contacting us, please quote the company s UK reference number, if it has one (for example FD6/A/ ).

15 Our service commitment to you The Inland Revenue and Customs & Excise are committed to serving your needs well by Acting fairly and impartially We treat your affairs in strict confidence, within the law want you to pay or receive only the right amount due. Communicating effectively with you We aim to provide clear and simple forms and guidance accurate and complete information in a helpful and appropriate way. Providing good quality service We aim to handle your affairs promptly and accurately be accessible in ways that are convenient to you keep your costs to the minimum necessary take reasonable steps to meet special needs be courteous and professional. Taking responsibility for our service We publish annually our customer service aims and achievements. If you wish to comment, or make a complaint, we want to hear from you so we can improve our service. We advise you how to do this. We can provide better service if you help us by keeping accurate and up to date records letting us know if your personal/business circumstances change giving us correct and complete information when we ask for it paying on time what you should pay. Further information on customer service is available at Inland Revenue and Customs and Excise local offices, set out in our Charters, complaints leaflets (IR120 and Notice 1000) and Codes of Practice. These notes are for guidance only and reflect the UK tax position at the time of writing. They do not affect any rights of appeal. November 2003 Crown copyright 2003

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